Small-business owners have been some of the most vocal opponents of the Affordable Care Act. One trade group fought the overhaul all the way to the Supreme Court. But for many solo entrepreneurs and freelancers, the seeming collapse of the Senate’s efforts to repeal and replace the law came as a relief. Sarah McCarthy, 39,

Large companies — defined by law as those with 50 or more workers — are required to offer their employees affordable insurance or pay stiff tax penalties. Bryan Anselm for The New York Times As Republicans and the Trump administration continue trying to chip away at the Affordable Care Act, the Internal Revenue Service has

As Washington debates an overhaul of health care, many small businesses are vehemently opposed to the idea of requiring employers to help pay for their workers’ medical coverage. But at least one small-business group says the proposals now being considered by the Obama administration and Senate leaders could save small companies tens of billions of